The office most likely originates in the
Roman-Dutch and French
manorial or seignorial administrator (, ), who, as the
fiscal in the title suggests, was originally an officer of the
sheriff (the local
law enforcement officer and
judge) with financial (fiscal) responsibilities: the procurator fiscal collected debts, fines, and taxes. A procurator-fiscal is a procurator or court representative connected with the fisc or Treasury, and hence with the collection of fines or dues. In official records, a king's procurator-fiscal is referred to in 1457. Such an officer appears to have emerged first in the ecclesiastical courts. In the ''St Andrew's Formulare'' of 1514, there is reference to an episcopal appointment of a man as in all the bishop's causes, spiritual, civil and criminal, with wide powers; it contains a reference also to power which attaches . He was assigned the duty of seeking out and prosecuting delinquents and disobedient people. In the mid-16th century, Cardinal Beaton had two procurators-fiscal. At this stage, it appears clear that a procurator-fiscal was competent in civil, criminal and spiritual causes. These duties of looking for and then prosecuting people may be the forerunner of policing in Scotland, which was established very considerably later (in 1800). This may explain why, in Scotland, the police are under a legal obligation to comply with the directions of the procurator fiscal in matters concerning the investigation of crime, since the fiscal was himself once an investigator and so did the same job. In the course of the 18th century, the duties of a procurator fiscal to collect taxes and other dues were eclipsed by his duty as prosecutor in the sheriff court with the passage of the
Criminal Procedure Act 1701. In this capacity, procurators fiscal gave concurrence in private prosecutions and prosecuted on behalf of
the Crown. The
Sheriff Courts (Scotland) Act 1867 gave procurators fiscal full responsibility in law for prosecution of all criminal acts in Scotland. Originally the fiscal was the sheriff's official and tenure of the office was at the pleasure of the sheriff. With the decline of private prosecution the fiscal came to be regarded more and more as under the control of the
Lord Advocate. In 1776 the
government started to pay procurators fiscal to take precognitions and in 1907 the right of appointing procurators fiscal was transferred to the Lord Advocate, and in 1927 procurators fiscal became full-time civil servants. == Prosecution of crimes ==